Evaluación a la ejecución presupuestaria del Gobierno Autónomo Descentralizado parroquial rural de Balsapamba, año 2021

Abstract

The objective of this research work was to evaluate the budget execution Gobierno Autónomo Descentralizado Parroquial Rural of Balsapamba during the year 2021, with the application of indicators to determine the degree of efficiency in the fulfillment of the Annual Operational Plan. Within the methodological framework for the collection of information, a survey was used as a research technique through a questionnaire that was applied to the 4 members of the institution, revealing that there is no follow-up or analysis of the budget execution, at the same time, noting that budget evaluation can improve decision making to ensure efficiency and effectiveness in the allocation of available resources. Another technique that was useful is the interview, which was developed through an interview guide and it was applied to the president and treasurer of the entity, where they stated that budget planning is done in a participatory manner with the parish assembly, which at the end of each fiscal period is reviewed in the accountability plan. As a proposal, an evaluation of the Development and Land Management Plan was carried out, where a compliance percentage of 85% was obtained, then the Work Plan proposed as an electoral offer was reviewed, finally, the budget documents and the budget execution status were analyzed, reaching the conclusion that there is an efficiency in the execution of income of 83% and efficiency in the execution of expenses of 82%, which means that the assigned budget is not being executed in its entirety. It is recommended that budget execution be monitored periodically to determine variations and take corrective measures to ensure compliance with the objectives.